Santiago Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $74,000$ units of product were as follows:

Standard Costs

Actual Costs

$\backslash$table$[[$Direct materials,$236,800lbs.$ at $$5\mathrm{.}50$ per lb$.,],[$Direct labor,$18,500$ hrs$.$ at $$16\mathrm{.}70$ per hr$.,234,400lbs.$ at $$5\mathrm{.}30$ per lb$.],[$Rates per direct labor hr$.,$ based on $100\%$ of normal,$18,930$ hrs$.$ at $$16\mathrm{.}90$ per hr$.,],[$Factory overhead,capacity of $19,310$ direct labor hrs$.$:$,],[,$Variable cost, $$3\mathrm{.}70,$$$67,770$ variable cost$],[,$Fixed cost, $$5\mathrm{.}80,$$$111,998$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ hour of direct labor.

Required:

a$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Materials Price Variance

Direct Materials Quantity Variance

$ $$

$$

Total Direct Materials Cost Variance

$ $$

$$

$ $$

b$.$ Determine the direct labor rate variance, direct labor time variance, and tot$=1$ direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Labor Rate Variance

$

Direct Labor Time Variance

$

Total Direct Labor Cost Variance $$

c$.$ Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Variable factory overhead controllable variance

$